Portugal
Author(s)
Bibliographic Information
Portugal
(European financial reporting / Stuart McLeay, series editor ; Simon Archer, associate editor)
Routledge, c1994
Available at 47 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references (p. [290]-292) and index.
Description and Table of Contents
Description
This volume provides a detailed, authoritative overview of the accounting background and current financial reporting practice in Portugal. It includes a comprehensive examination of Portuguese standards, regulations and practice, including relevant information on Portugal's financial, legal and economic environment. Using examples of actual financial reporting of local companies as well as a complete illustrative financial report, the author guides the non-resident professional and analyst towards an interpretation of Portuguese companies' statements, for either investment or trading purposes. The book discusses the historical background of how Portuguese accounting and auditing evoloved, and provides a glossary of key accounting terms in Portuguese and their English translation. Part of the European Financial Reporting series, it sets out the main difference between local practice and the United Kingdom, US and International Accounting Standards. It is designed as a reference for students, researchers in Portuguese and international accounting and business analysts.
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